New Mexico State University
 
CHAPTER 1A - ACCOUNTING AND FINANCIAL REPORTING (AFR) —ACCOUNTING
1A.00 Introduction
1A.05 Agency Index (FOPAL) and Plant Index (FOPAL) Introduction
1A.05.05 Agency Indexes (FOPALs) Defined
1A.05.10 Agency Indexes (FOPALs) Assigning Indexes (FOPALs)
1A.05.15 Agency Indexes (FOPALs) Procedures
  1A.05.20 Agency Indexes (FOPAL) Use of
1A.05.25 Plant Indexes (FOPALs) Defined
  1A.05 30 Assigning a Plant Index (FOPAL)
  1A.05.35 Demolished, Abandoned, or Destroyed Fixed Assets
1A.05.40 Depreciating Capital Assets
1A.05.45 Sales or Exchanges of Land
1A.10 Unrestricted Indexes (FOPALs) Introduction
  1A.10.05 Unrestricted Indexes (FOPALs) Defined
1A.10.10 Accounting Treatment of Current Indexes (FOPALs)
1A.10.15 Current Indexes (FOPALs) Maintenance- Unrestricted
1A.10.20 Guidelines for Expenditures of Current Indexes (FOPALs)- Unrestricted
1A.10.25 Indirect Cost Rate Concepts
1A.10.30 Internal Service Center Procedures
  1A.10.35 Inventory Held for Resale